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CITY OF OWENSBORO/DAVIESS COUNTY FISCAL COURT FORM 1099 ST
SUMMARY AND TRANSMITTAL OF
NON-EMPLOYEE EARNINGS YEAR
100% City of Owensboro ACCOUNT NUMBER
100% Daviess County
NAME:
ADDRESS:
MAIL TO:
OCCUPATIONAL TAX ADMINISTRATOR
PO BOX 10008 Phone: (270) 687-5600
OWENSBORO KY 42302-9008 Fax: (270) 687-8526
INSTRUCTIONS:
Licensees making payments of $600 or more to recipients other than employees, (i.e., non-employee compensation payments) for services performed or
rents paid on property located within the City of Owensboro and/or Daviess County are responsible to maintain records of those payments. The licensee
making payment will be responsible for completing Form 1099-ST and submitting it to the Occupational Tax Administrator by February 28 of the year
following the close of the calendar year in which the non-employee compensation was paid. Businesses that make subject payments, where all monies
reported over $600 were paid to recipients for work performed 100% within the City Limits of Owensboro or 100% within Daviess County, outside the
City of Owensboro, may comply with the reporting requirement by checking the appropriate “100%” box on Form 1099-ST (see above), and submitting
copies of Federal Form 1099 MISC. (Completion of Columns 1 through 5 of Form 1099-ST not required if the licensee is eligible to submit 1099MISC,
unless payment is made to an entity not requiring the completion of a Federal Form 1099 MISC, such as payments to corporations.)
RETURN THIS PAGE WITH NON-EMPLOYEE INFORMATION
COLUMN 1 COLUMN 2 COLUMN 3 COLUMN 4 COLUMN 5
Name and Address of each Non-Employee Social Security No. or Federal Total Compensation Paid to Non-Employee Compensation Non-Employee Compensation
receiving compensation ID No for each Non- each Non-Employee from Column 3, for Work from Column 3, for Work
Employee Performed within the City of Performed within Daviess
Owensboro County (Outside the City of
Owensboro)
Preparer's Signature Preparer's Phone
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